APPELLATE JURISDICTION OF THE REGIONAL TRIAL COURT:

  The RTC the exercise of appellate jurisdiction over all cases decided by the Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts in their respective territorial jurisdictions.  Clearly, the amount involved P13, 300.00 assessed value of the subject property as declared by respondents, is immaterial for purposes of the RTC’s appellate jurisdiction.  All cases decided by the MTC are generally appealable to the RTC irrespective of the amount involved. (Sec. 22 of B.P. 129; Federica M. Serrano vs. Spouses Anselmo and Carmelita Gutierrez, G.R. No. 162366, November 10, 2006, Tinga, J.)